Required information [The following information applies to the questions displayed below.] Marco Company shows the following costs for three jobs worked on in April. Additional Information a. Raw Materials Inventory has a March 31 balance of $86,000. b. Raw materials purchases in April are $515,000, and total factory payroll cost in April is $378,000. c. Actual overhead costs incurred in April are indirect materials, $53,750; indirect labor, $26,750; factory rent, $35,750; factory utilities, $22,750; and factory equipment depreciation, $54,750. d. Predetermined overhead rate is 50% of direct labor cost. e. Job 306 is sold for $650,000 cash in April. Required: 1. Determine the amount of overhead applied to each job in April